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TMI Blog2021 (11) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, as to whether the activities of the appellant relates to provision to facilitate services or supply of goods, as the same is not forthcoming either in the orders of the authorities or of the orders of the Tribunal, in the wake of the amendment to rule 2(f) of the Rules 2012, with effect from 01.10.2014. It was mandatory on the part of the authorities to consider the scope and effect of the amended provisions and its application to the case on hand. The Tribunal ought to have examined on this aspect also. In the absence of such finding forthcoming in the orders impugned, we are of the considered view that the matter requires to be re-examined on this aspect. Matter remanded to the Tribunal to reconsider the same on these aspects - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he definition clause to Rule 2(f) of the Place of Provision of Service Rules, 2012 (for short Rules, 2012 ). It was further held that in terms of Rule 9 of Rules, 2012, the appellant is not coming within the ambit of Rule 6(A) of Service Tax Rules 1994. Having held so, the claim for refund of the unutilized Central Value Added Tax ( CENVAT for short) credit paid in respect of input services used for providing output services exported claimed by the assessee under Rule 5 of the CENVAT Credit Rules 2004 was rejected. 5. Being aggrieved by the said order, the appellant preferred an appeal before the Appellate Authority unsuccessfully and on further appeal before the Tribunal, having regard to the clauses of the agreement and the concurren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause of Rule 2 (f) of the Rules, 2012 prior to amendment, but denied refund. There being no finding on this aspect, the matter certainly calls for interference. Thus, prayed for remand to the Tribunal by setting aside the impugned order. 8. Learned counsel for the Revenue placing reliance on the clauses of the agreement entered into between the petitioner and Foreign company submitted that the clauses would ex-facie demonstrate that the petitioner is an intermediary . These aspects having been critically analyzed by the Assessing Officer and thereby confirmed by the CIT (Appeals), the Tribunal has considered and confirmed the same. Such confirmation of the concurrent findings of the authorities by the Tribunal on further examination of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me called, who arranges or facilitates a provision of a service (hereinafter called the main service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account ; 11. Rule 3 of the said Rules, 2012 contemplates a place of provision generally, which shall be the location of the recipient of service. However, in terms of Rule 6A of the Service Tax Rules, 1994, the provision of any service provided or agreed to be provided shall be treated as export of service, when- (a) the provider of service is located in the taxable territory, (b) the recipient of service is located outside India (c) XXX (d) the place of provision of the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be construed as an intermediary . Though the Tribunal has referred to the clauses and findings of the authorities, the reasoning provided to arrive at a finding in confirming the order of the authorities below is not satisfactory, we are of the considered opinion that certainly the matter requires re-examination by the Tribunal to analyze on the factual aspects to arrive at a finding, as to whether the activities of the appellant relates to provision to facilitate services or supply of goods, as the same is not forthcoming either in the orders of the authorities or of the orders of the Tribunal, in the wake of the amendment to rule 2(f) of the Rules 2012, with effect from 01.10.2014. 16. It was mandatory on the part of the authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X
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